|
|
Parenting of Sons or Daughters, Household Decisions Making and Family Characteristics
Maksymovych, Sergii ; Jurajda, Štěpán (advisor) ; Kabátek, Jan (referee) ; Palguta, Ján (referee)
The first chapter examines how household living conditions are related to alternative allocations of control over decision-making in the household. This study has three main findings. First, more equally shared decision-making in a household is closely connected to better household living conditions. Second, while predominant decision-control accrued to any of partners is correlated with worse living conditions, this is more pronounced for women rather than men. Finally, the distribution of the mode of decision-making in households does not strongly predict the regime of family finances. The second chapter contributes to the body of research indicating the presence of a parental preference for a particular gender of children. The main objective of this paper is to test between the two main explanations for the existence of such preference, namely differences in the costs of raising sons and daughters versus the gender bias (corresponding to parental utility derived from a child's gender or from characteristics exclusive to that gender). Our evidence corroborates the cost difference explanation in countries exhibiting daughter preference. In the third chapter, I obtain three findings regarding the impact of the first-born child's gender on family stability. First, couples who have a first-born...
|
|
|
The effects pf VAT harmonisation on tax revenue in the European Union
Kabátek, Jan ; Schneider, Ondřej (advisor) ; Jareš, Michal (referee)
This thesis focuses on the revenue effects of the value added tax (VAT) harmonisation in the European context. We elaborate on the topic by means of a 30-year panel regression analysis of 15 European countries, which derives the impact of national VAT rate convergence towards the regional average. The regression results confirm that the harmonisation can raise efficiency of national VAT instruments, as the revenue increases with narrowing of the VAT rate differences. The results of the regression analysis are further used to estimate potential revenue gain from the VAT harmonisation in the year 2009. The computed revenue gain represents approximately 5% of the European VAT revenue. Apart from the revenue gain identification, we also analyse the current defficiencies of European VAT scheme, i.e., Cross-border shopping and Carousel frauds, and discuss potential solutions for both phenomena. In both cases, the VAT rate harmonisation is confirmed helpful, having potential to eradicate these inherent efficiency threats, or at least to facilitate the reforms necessary for their abolition.
|
|
|
The effects pf VAT harmonisation on tax revenue in the European Union
Kabátek, Jan ; Schneider, Ondřej (advisor) ; Jareš, Michal (referee)
This thesis focuses on the revenue effects of the value added tax (VAT) harmonisation in the European context. We elaborate on the topic by means of a 30-year panel regression analysis of 15 European countries, which derives the impact of national VAT rate convergence towards the regional average. The regression results confirm that the harmonisation can raise efficiency of national VAT instruments, as the revenue increases with narrowing of the VAT rate differences. The results of the regression analysis are further used to estimate potential revenue gain from the VAT harmonisation in the year 2009. The computed revenue gain represents approximately 5% of the European VAT revenue. Apart from the revenue gain identification, we also analyse the current defficiencies of European VAT scheme, i.e., Cross-border shopping and Carousel frauds, and discuss potential solutions for both phenomena. In both cases, the VAT rate harmonisation is confirmed helpful, having potential to eradicate these inherent efficiency threats, or at least to facilitate the reforms necessary for their abolition.
|
guest ::
